d ad valorem.

Specific duties are fixed amounts levied on certain commodities as the
yard, pound and gallon.

Ad valorem duties are levied at a certain rate per cent on the value
of the articles taxed.

Duties are leviable on either imports or exports.

Imports relate only to goods brought into the country from abroad.

Exports relate to goods sent out of a country.

There is a special system for the collection of import duties, by
naming many places along the coast to be used as "ports of entry,"
where custom houses in charge of collectors have been established.
"Each custom house has a collector and the government has employed a
large force of officers and special agents to overtake any
dishonesty--attempting to smuggle goods through without paying duty."

The state legislature levies the state tax, the city council the city
tax, and the taxes to keep up the national government are levied by
Congress.

The law making power of Congress and state legislatures not only have
the power of passing laws, raising money by taxation, but also the
right and power of saying how that money shall be spent.

There are several kind of taxes collected for the benefit of the
county, town, city and state, viz.: Poll tax, income, inheritance,
franchise, property.

Poll tax: This is a tax on the person and not on property. A male
citizen twenty-one and over must pay a poll tax of $1.00 even if he
has no property. He must pay this tax before he can vote. In Kentucky
the poll tax is one dollar.

Income Tax: There is an income tax levied on the income one receives
and not on the amount of property he has. It is levied on salaries or
profits upon business. Unmarried persons with an income of over
$1,000.00 and married persons with an income of over $2,000.00 must
pay an income tax.

Inheritance Tax: Many states have an inheritance tax levied on
property inherited. This tax is really designated to reach wealthy
people, and is easily collected since probate court records state the
amounts. Kentucky has an inheritance tax, drawn and introduced by L.
F. Johnson, of Frankfort, in 1906.

Franchise Tax: The government or state gives to a person or
corporation special privileges, the rights to use the streets of a
city for railway, water, lighting, gas plants, etc., is considered
valuable property in the right vested in them by their franchise. This
is really a source of income and should be taxed.

Property Tax: Property owners p